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Les IAS/IFRS : bilan et perspective

Abstract : With the last financial crisis, IFRS have been strongly criticized. So, it is important to go back to the fair value concept and to question the real improvement of financial information published with international standards. Afterwards, the paper analyses the IFRS-SME which could be the next accounting challenge.
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https://hal-univ-paris10.archives-ouvertes.fr/hal-01737414
Contributor : Lionel Touchais <>
Submitted on : Monday, March 19, 2018 - 2:37:08 PM
Last modification on : Tuesday, November 19, 2019 - 9:31:06 AM
Document(s) archivé(s) le : Tuesday, September 11, 2018 - 8:05:05 AM

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  • HAL Id : hal-01737414, version 1

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Gaëlle Lenormand, Benjamin Poulard, Lionel Touchais. Les IAS/IFRS : bilan et perspective . Revue Française de Gestion, Lavoisier, 2012. ⟨hal-01737414⟩

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